The sugar-plum fairies danced to taped music last night at the New York City Ballet’s “Nutcracker” after talks with striking musicians failed to produce a settlement.

Of the 3,000 balletgoers, fewer than 100 asked for and received refunds, said company spokesman Christopher Ramsey.

One of them was Mary Tierny, who said “the music is important. I’m here for the music.”

Five-year-old Laura Kellogg was among those who stayed. “I liked it when it was snowing. I liked it when the soldier turned into a prince,” she said.

But her cousin, Victoria Pettibone, 25, said “the music creates that magic which for me was missing tonight.”

The 63-member orchestra walked off the job Tuesday night, saying a key issue is management’s demand for stricter attendance requirements at performances and rehearsals, which cuts down on musicians’ moonlighting opportunities.

A union official said the orchestra offered to play during the holidays while talks continued, but the ballet refused the offer and locked out the musicians.

Ramsey insisted, “We have not locked the orchestra out.”

He said the ballet asked the striking musicians “to play through the winter season and if we could not reach an agreement we would both make our best proposals to a third-party arbiter.”